Rhode Island General Laws Title 44. Taxation § 44-34-6. Fire districts

The provisions of this chapter shall apply in all respects in the case of taxes assessed upon motor vehicles by any fire district. Effective with the year 2000 tax roll based upon values of December 31, 1999, the authority of fire districts as authorized by general or public law to levy excise taxes on motor vehicles is eliminated and each district shall be reimbursed for one hundred percent (100%) of current year lost revenues through fiscal year 2010 based upon what the levy net of personal exemptions would otherwise have been. That reimbursement shall be based upon submission of information to the department of revenue on the dates specified in § 44-34.1-2, and reimbursements shall be paid on the dates specified in that section. Future year reimbursements through fiscal year 2010 shall be based upon the year 2000 tax roll and values of December 31, 1999, and indexed by applying the annual change in the December Consumer Price Index--All Urban Consumers (CPI-U). For fiscal year 2011 and thereafter the state shall not reimburse fire districts pursuant to this chapter. Provided, for fiscal year 2011, and thereafter, the authority of fire districts to levy excise taxes shall be deemed restored. The year 2010 tax roll shall be based upon values of December 31, 2009, with corresponding adjustments made for each subsequent year based on the valuation of vehicles as of December 31 of the year preceding the tax year.